Auditoría Financiera e implementación de las normas internacionales de información financiera en la Empresa BCS ÖKO Garantie Cia. Ltda., en la ciudad de Riobamba provincia de Chimborazo.

Abstract

The following research is called: Financial Audit And Implementation of Financial Information International Standards for the Company BSC OKO GARANTIE Ltda. Located in Riobamba, Chimborazo province in order to analyze the present situation and determine the suitability degree in the Financial Statements. During the Financial Audit the General Information of the Institution was collected and the analysis if its financial states were carried out, these processes allowed the attainment of enough findings and evidences in order to make a report containing comments, conclusions and recommendations. According to the financial audit final report, I was found that the corresponding banking reconciliations are not carried out and the late payment is not charged on time. Recommendations are also given for each one of the mentioned aspects; the recommendations are: Determine objectives, goals and strategies; to ask for monthly banking reconciliations with the purpose of accomplishing the activities. Finally the NIF 19 (Financial Information International Norm) was implemented in the company; it produces benefits for the workers such as: wages, salaries and contributions to social security, annual paid absence, because of illness, profit and economic incentive sharing for the workers.